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Question 3: (Cl&C2)(8 Marks) Indicate the category and the standard for each statement below: 1- The auditor expresses an opinion on the financial statements. 2-

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Question 3: (Cl&C2)(8 Marks) Indicate the category and the standard for each statement below: 1- The auditor expresses an opinion on the financial statements. 2- The client's notes to the financial statements contain all essential data. 3- The auditor is careful in doing the audit. 4- A predesigned schedule is followed during the audit. 5- The auditor is objective and unbiased in performing the audit. 6- The client used the same accounting principles this year as last year. 7- The auditor is an accounting graduate with experience. 8- The audit produced all evidence needed to reach a conclusion about the financial statements. No. Type of category Type of standard 1 1 NI 2 3 3 4 4

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